Oregon Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Combined Payroll Tax Payment Coupon-Must be sent with every form if a payment is made.

Filing Frequency

Next DaySemiweekly Monthly Quarterly

Filing Due Dates

Next Day: Due on the next banking day after the 100K Federal tax liability is met.

Semiweekly: Due the following Friday (for pay dates that fall on Saturday through Tuesday). Due the following Wednesday (for pay dates that fall on Wednesday through Friday). Exception: If you have 2 paydays within one deposit period but they are separate quarters you must make 2 separate payments.

Monthly: Due the 15th of the following month.

Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).

W2's sent with Annual Filing?

No

File Zero Wages Rule

No

File Zero Liability Rules

No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date

01-01-2009

Payment Methods-DIY

Check w/Coupon

Send Methods Available in QuickBooks Online Payroll

Filing Methods

Electronic payment submission to the agency.orSignature-ready form to be printed, signed, and mailed to tax agency.

Tax Payment Frequency Detail

Saturday - Tuesday payday - following Friday Wednesday - Friday payday - following WednesdayException for Semiweekly: if you have 2 paydays within one deposit period but they are seperate quarters you must make 2 seperate payments

Threshold Requirement

If your Federal WH is $50,000 or more, and you are required by the IRS to deposit following the semiweekly schedule, you must file your Oregon WH semiweekly.

Saturday - Tuesday payday - following Friday Wednesday - Friday payday - following WednesdayException for Semiweekly: if you have 2 paydays within one deposit period but they are seperate quarters you must make 2 seperate payments

Threshold Requirement

If your Federal WH is $50,000 or more, and you are required by the IRS to deposit following the semiweekly schedule, you must file your Oregon WH semiweekly.